Management Commentary—Overview of the Exposure Draft

Webinar: Proposals in Exposure Draft Management Commentary

The International Accounting Standards Board (Board) held a live webinar on the Exposure Draft Management Commentary on 13 July 2021.

The webinar provides an overview of the Board’s proposals for a new comprehensive framework for preparing management commentary and includes questions from the audience.

View the recording of the webinar here or visit the IASB YouTube channel. The accompanying slide deck is available here.

The Board is currently seeking feedback on the Exposure Draft, with the comment period running until 23 November 2021.

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